Establishes the "Zero-Cost Adoption Fund Act", which establishes a fund to offset costs associated with adoption and a tax credit for any person who contributes to the fund

HB 1376 creates the "Zero-Cost Adoption Fund" to reduce adoption costs for Missouri residents. It allows individuals and businesses subject to state income tax to claim a tax credit equal to 100% of qualifying cash donations over $10,000 (e.g., checks, payroll deductions), up to 50% of their state tax bill, with unused credits carried forward for four years. The fund, capped at $25 million in its first year (adjusting annually for inflation, maxing at $75 million), will cover nonrecurring adoption expenses, postadoption support, family recruitment, and foster care prevention programs. The program expires automatically after six years unless renewed by the legislature.